THE NON-FINANCIAL PRESENTATION OF BULGARIAN COMPANIES 2016-2020

Authors

  • Radostina Bakardjieva Institute of Economic Research Bulgarian Academy of Sciences

Keywords:

enterprises, non-financial performance, social dimensions

Abstract

The purpose of the publication is to monitor and analyze the non-financial performance of Bulgarian enterprises from the B-Mining industry sector. For this purpose, a statistical database provided by NSI has been systematized in order to analyze the social parameters of the mining enterprises in Bulgaria in different dimensions. Social indicators, as the core of non-financial reporting, are in full compliance with Eurostat's statistical metrics. The presented scientific results and summaries can serve as an effective tool for assessing the risk and sustainability of enterprises from the mining industry in Bulgaria. Based on the obtained results, conclusions and recommendations to business and state institutions are formulated.

References

European Commission, Directive 2014/95/EU of 22 October 2014 regards disclosure on non-financial and diversity information

EC, The Corporate Sustainability Reporting Directive, COM (2022), 23.02.2022 71 Final

CSR Europe, (2017), The Sustainable Development Goals: The Value for Europe, Globescan

UN, (2007), The UN Global Compact Operational Guide for SMEs.

UNCTAD, (2021), World Investment Report, Investing in Sustainable Recovery.

UNCTAD, (2018), Reporting on the Sustainable Development Goals, Ser. RP.

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Issue

Vol. 11 No. 4 (2022): New knowledge Journal of science

Section

Articles

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New knowledge Journal of science by Univesity of agribusiness and rural development is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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